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This deduction is only available when all the conditions listed above have been met.
Taxpayers that have made such donations and wish to claim a tax deduction should obtain the
required documentation listed above for the deduction to be allowed. Claiming this tax
deduction would in effect afford them a tax saving of about 25% of the amount of donation.
Donations to Kenya Red Cross, county governments or institutions responsible for the
management of national disasters for the alleviation of effects of a national disaster
Conditions for deduction of the donations to alleviate the effects of a national disaster
This deduction is only available when all the conditions listed above have been met.
At the moment, donations to the above entities as regards the COVID-19 Response are not
allowable because the President has not declared COVID-19 as a national disaster.
However, donations that have been made to the Kenya Red Cross would still be allowable as
charitable donations. Kenya Red Cross is a charitable organisation that is a registered society
with a valid tax exemption. In this case, the taxpayer would instead be allowed a deduction
under Section 15(2)(w) of the Income Tax Act discussed above under charitable donations.
Taxpayers that have made donations towards Kenya’s COVID-19 Response to county
governments or institutions responsible for the management of national disasters, currently the
National Disaster Management Unit under the Ministry of Interior and Coordination of National
Government, will pay income tax of about 25% of the amount of donation.
This article has been prepared for general guidance only and does not constitute professional advice. You should not act
upon information contained in this article without obtaining specific professional advice. No representation or warranty is
given as to the accuracy or completeness of the information contained in this article, and to the extent permitted by law,
Gloria Ogaga does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone
else acting, or refraining to act, in reliance on the information contained in this article or on any decision based on it.
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